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  1. KudoZ™ Top
  2. French to English
  3. Law: Taxation & Customs

report d'imposition des plus-values

English translation: capital gains tax deferral / carry-forward

02:03 Dec 1, 2005
French to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Taxation
French term or phrase: report d'imposition des plus-values
Again in the tax section of a share contribution agreement:

"Les parties déclarent que la Bénéficiaire est une société soumise à l’impôt sur les sociétés et que les présents apports par l’Apporteur, personne physique (...) sont susceptibles (...) d’ouvrir droit, dans les conditions prescrites aux articles 92 B II du Code général des impôts et 41 quatervicies à 41 sexvicies de l’annexe III audit code, à un ***report d’imposition des plus-values*** réalisées lors de l’apport.
Jack Przybylski
France
Local time: 05:00
English translation:capital gains tax deferral / carry-forward
Explanation:
"plus-value" is a capital gain
Selected response from:

Sylvia Smith
Local time: 05:00
Grading comment
Thank you !
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3capital gains tax deferral / carry-forward
Sylvia Smith
4 +1Tax Deferral on Capital gains/appreciations
Nikeeta Kulkarni
3tax deferral of increase in value
JCEC


  

Answers


30 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
tax deferral of increase in value


Explanation:
report d'imposition = taxe deferral

Conséquence du fait qu'une opération ou une plus-value est constatée en comptabilité mais pas immédiatement imposée.

Dictionnaire de la comptabilité et de la gestion financière


JCEC
Canada
Local time: 23:00
Native speaker of: French
PRO pts in category: 11
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
capital gains tax deferral / carry-forward


Explanation:
"plus-value" is a capital gain

Sylvia Smith
Local time: 05:00
Native speaker of: Native in EnglishEnglish
PRO pts in category: 11
Grading comment
Thank you !

Peer comments on this answer (and responses from the answerer)
agree  Buzzy: in this particular phrase, you could put it "deferred taxation of the capital gain resulting from ..."
20 mins
  -> good idea Buzzy!
agree  Sue Pasco (X)
38 mins
  -> thank you Susan!
agree  Gina W
8 hrs
  -> thank you gad!
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7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
Tax Deferral on Capital gains/appreciations


Explanation:
Deferral= delay implying a delay in payment of taxes on the capital gains.

Nikeeta Kulkarni
India
Local time: 08:30
Specializes in field
Native speaker of: English

Peer comments on this answer (and responses from the answerer)
agree  Gina W: You're welcome:)
6 hrs
  -> Thanks for the support! It's a big confidence booster even though the answer may not be selected
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